There is levied and imposed an annual license tax upon all
dealers in and of nonintoxicating beer as defined by this article,
which license period begins on July 1, of each year and ends on
June 30 of the following year, and, if granted for a less period,
it shall be computed semiannually in proportion to the remainder of
the fiscal year as follows:

(1) Retail dealers shall be divided into two classes, Class A
and Class B. In the case of a Class A retail dealer the license
fee is $150 for each place of business; the license fee for social,
fraternal or private clubs not operating for profit, and having
been in continuous operation for two years or more immediately
preceding the date of application, is $150: Provided, That
railroads operating in this state may dispense nonintoxicating beer
upon payment of an annual license tax of $10 for each dining, club
or buffet car in which the beer is dispensed.

Class A licenses issued for railroad dining, club or buffet
cars authorize the licensee to sell nonintoxicating beer at retail
for consumption only on the licensed premises where sold. All
other Class A licenses authorize the licensee to sell
nonintoxicating beer at retail for consumption on or off the
licensed premises.

In the case of a Class B retailer, the fee for a Class B license authorizing the sale of both chilled and unchilled beer is
$150 for each place of business. A Class B license authorizes the
licensee to sell nonintoxicating beer at retail in bottles, cans or
other sealed containers only, and only for consumption off the
licensed premises. A Class B retailer may sell to a consumer, for
personal use and not for resale, draught beer in quantities of
one-eighth, one-fourth and one-half barrels in the original
containers.

A Class B license may be issued only to the proprietor or
owner of a grocery store. For the purpose of this article the term
"grocery store" means and includes any retail establishment
commonly known as a grocery store or delicatessen and caterer or
party supply store, where food or food products are sold for
consumption off the premises, and means a separate and segregated
portion of any other retail store which is dedicated solely to the
sale of food, food products and supplies for the table for
consumption off the premises. The commissioner may propose for
legislative approval legislative rules pursuant to chapter
twenty-nine-a of this code necessary to carry this provision into
effect. Caterers or party supply stores are required to purchase
the appropriate licenses from the alcohol beverage control
administration.

(2) In the case of distributors, the license fee is $1,000 for
each place of business.

(3) In the case of a brewer with its principal place of business located in this state, the license fee is $1,500 for each
place of manufacture.

(4) In the case of a brewpub, the license fee is $1,000 for
each place of manufacture.
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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